Taxation Administration Act 1953

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.

Pt 4-15 inserted by No 179 of 1999.

Div 269 inserted by No 79 of 2010 , s 3 and Sch 1 item 10, applicable in relation to an amount payable by a company to the Commissioner before, on or after 1 July 2010.

Act No 79 of 2010 , s 3 and Sch 1 item 65, contained the following provision, commencing 1 July 2010:

65 Transitional - penalties  
No doubling up of penalties

(1)
Subsection 269-20(1) in Schedule 1 to the Taxation Administration Act 1953 , as added by this Schedule, does not apply if the due day referred to in that subsection occurs before the commencement time.

(2)
Subsection 269-20(3) in Schedule 1 to that Act, as added by this Schedule, does not apply if the 14th day referred to in that subsection occurs before the commencement time.

New provisions apply to existing penalties

(3)
Subitem (4) applies in relation to a penalty that, just before the commencement time, was payable under Division 9 of Part VI of the Income Tax Assessment Act 1936 .

(4)
Division 269 in Schedule 1 to the Taxation Administration Act 1953 (other than section 269-20) has effect, from the commencement time, as if the penalty were payable under Subdivision 269-B in that Schedule.

Penalties remitted because of payment agreement

(5)
Subitem (6) applies if:

(a) a penalty payable by a director of a company was remitted under section 222APF of the Income Tax Assessment Act 1936 because the company made an agreement with the Commissioner as mentioned in paragraph 222APB(1)(b) ; and

(b) on or after the commencement time, the company contravenes the agreement such that the director would have been liable to pay a penalty under section 222AQA if that section had continued to apply.

(6)
Division 269 in Schedule 1 to the Taxation Administration Act 1953 (other than section 269-20) has effect, from the commencement time, as if the penalty:

(a) had not been remitted; and

(b) were payable under Subdivision 269-B in that Schedule.

Subdiv 269-A inserted by No 79 of 2010 , s 3 and Sch 1 item 10, applicable in relation to an amount payable by a company to the Commissioner before, on or after 1 July 2010. For transitional provisions see note under Div 269 heading.

S 269-10(1) amended by No 57 of 2025, s 3 and Sch 1 items 164 - 168, by substituting table, heading to column 1, inserting " on the initial day " before " the company " in table items 1, 2 and 3, substituting table item 5 and inserting " on the initial day " before " a * tax period " in table item 6 and " on the initial day " before " a GST instalment quarter " in table item 7, effective 1 July 2026. For application and transitional provisions, see note under Sch 1 s 268-10(1A) . Table, heading to column 1 and table item 5 formerly read:

	Column 1
	This Division applies if, on a particular day (the initial day ) , a company is a company registered under the Corporations Act 2001 , and on the initial day …
5	a * quarter ends	superannuation guarantee charge for the quarter in accordance with the Superannuation Guarantee (Administration) Act 1992 .

S 269-10(1) amended by No 6 of 2020, s 3 and Sch 3 item 15, by inserting table items 6 and 7, applicable in relation to: (a) net amounts and assessed net amounts for tax periods that start on or after 1 April 2020; and (b) GST instalments for GST instalment quarters that start on or after 1 April 2020.

S 269-10(1) amended by No 8 of 2019, s 3 and Sch 5 items 1 and 2, by repealing table item 4 and the note, effective 1 April 2019 and applicable in relation to an estimate made under Division 268 in Schedule 1 to the Taxation Administration Act 1953 on or after 1 July 2018 (whether the underlying liability to which the estimate relates arose before, on or after that day). Table item 4 and the note formerly read:

4

the company is given notice of an estimate under Division 268

the amount of the estimate.

Note:

In a case covered by item 2, 3 or 4 of the table, the due day is the same as the initial day.

S 269-10(1) amended by No 99 of 2012, s 3 and Sch 1 item 51, by substituting the table, applicable to a company ' s liability to pay superannuation guarantee charge for a quarter if the day by which the company must lodge a superannuation guarantee statement for the quarter occurs on or after 29 June 2012. The table formerly read:

Obligations that directors must cause company to comply with
Item	This Division applies if, on a particular day (the initial day ), a company registered under the Corporations Act 2001 …	and the company is obliged to pay to the Commissioner on or before a particular day (the due day ) …
1	withholds an amount under Division 12	that amount in accordance with Subdivision 16-B .
2	receives an * alienated personal services payment	an amount in respect of that alienated personal services payment in accordance with Division 13 and Subdivision 16-B .
3	provides a * non-cash benefit	an amount in respect of that benefit in accordance with Subdivision 16-B .
4	is given notice of an estimate under Division 268	the amount of the estimate.

S 269-10(3) substituted by No 57 of 2025, s 3 and Sch 1 item 169, effective 1 July 2026. For application and transitional provisions, see note under Sch 1 s 268-10(1A) . S 269-10(3) formerly read:

Superannuation guarantee charge

269-10(3)
For the purposes of this Division, the company ' s superannuation guarantee charge for a * quarter under the Superannuation Guarantee (Administration) Act 1992 is treated as being payable on the day by which the company must lodge a superannuation guarantee statement for the quarter under section 33 of that Act, even if the charge is not assessed under that Act on or before that day.

S 269-10(3) inserted by No 99 of 2012, s 3 and Sch 1 item 52, applicable to a company ' s liability to pay superannuation guarantee charge for a quarter if the day by which the company must lodge a superannuation guarantee statement for the quarter occurs on or after 29 June 2012.

S 269-10(4) inserted by No 8 of 2019, s 3 and Sch 5 item 3, effective 1 April 2019 and applicable in relation to an estimate made under Division 268 in Schedule 1 to the Taxation Administration Act 1953 on or after 1 July 2018 (whether the underlying liability to which the estimate relates arose before, on or after that day).

S 269-10(5) amended by No 57 of 2025, s 3 and Sch 1 item 170, by substituting " * QE day " for " last day of the * quarter " in para (b), effective 1 July 2026. For application and transitional provisions, see note under Sch 1 s 268-10(1A) .

S 269-10(5) amended by No 6 of 2020, s 3 and Sch 3 item 16, by inserting para (ba), applicable in relation to: (a) net amounts and assessed net amounts for tax periods that start on or after 1 April 2020; and (b) GST instalments for GST instalment quarters that start on or after 1 April 2020.

S 269-10(5) inserted by No 8 of 2019, s 3 and Sch 5 item 3, effective 1 April 2019 and applicable in relation to an estimate made under Division 268 in Schedule 1 to the Taxation Administration Act 1953 on or after 1 July 2018 (whether the underlying liability to which the estimate relates arose before, on or after that day).

S 269-10(6) inserted by No 8 of 2019, s 3 and Sch 5 item 3, effective 1 April 2019 and applicable in relation to an estimate made under Division 268 in Schedule 1 to the Taxation Administration Act 1953 on or after 1 July 2018 (whether the underlying liability to which the estimate relates arose before, on or after that day).

S 269-10 inserted by No 79 of 2010 , s 3 and Sch 1 item 10, applicable in relation to an amount payable by a company to the Commissioner before, on or after 1 July 2010. For transitional provisions see note under Div 269 heading.